The ECA website has moved

Use this link for the new location of the Enhanced Capital Allowance List. You can view all ECA registered AC systems for LG, Hitachi and Daikin via the link above.

Just click the ECA logo.

Reduced Rate 5% VAT on Domestic *
Air Source Heat Pump Applications

The Government is committed to reducing emissions
of the gases responsible for global warming as part
of its Climate Change Programme and the Kyoto
Protocol. Households are responsible for a quarter
of all emissions, so are being targeted through a Reduced
Rate VAT on energy efficient heating systems, including Air
Source Heat Pumps.

Click here to view an information flyer about 5% VAT.

* a) residential accommodation, or
* b) intended for use solely for a relevant charitable purpose.